The Delhi Sales Tax Act, 1975

75 sections.

Section 1 — Short title, extent and commencement.
Section 2 — Definitions.
Section 3 — Incidence of tax.
Section 4 — Rate of tax.
Section 5 — Power of Administrator to prescribe points at which goods may be taxed.
Section 6 — Burden of proof.
Section 7 — Tax-free goods.
Section 8 — Certain sales and purchases not liable to tax.
Section 9 — Sales tax authorities.
Section 10 — Delegation of Commissioner’s powers.
Section 11 — Power to transfer proceedings.
Section 12 — Disputes regarding territorial jurisdiction.
Section 13 — Appellate Tribunal.
Section 14 — Registration.
Section 15 — Voluntary registration.
Section 16 — Provisional registration.
Section 17 — Special registration.
Section 18 — Security from certain class of dealers.
Section 19 — Amendment of certificate of registration.
Section 20 — Cancellation of certificate of registration.
Section 21 — Periodical payment of tax and filing of returns.
Section 22 — Collection of tax only by registered dealers.
Section 23 — Assessment.
Section 24 — Turnover escaping assessment.
Section 25 — Payment and recovery of tax.
Section 26 — Continuation of certain recovery proceedings.
Section 27 — Interest.
Section 28 — Special model of recovery.
Section 29 — Lump sum payment of tax.
Section 30 — Refund.
Section 31 — Set-off.
Section 32 — Liability in case of transfer of business.
Section 33 — Liability in case of company in liquidation.
Section 34 — Liability of partners of firm to pay tax.
Section 35 — Liability of guardians, trustees, etc.
Section 36 — Liability of Court of Wards, etc.
Section 37 — Liability in other cases.
Section 38 — Accounts.
Section 39 — Memoranda of sales.
Section 40 — Information to be furnished regarding change of business.
Section 41 — Production and inspection of accounts and documents and search of premises.
Section 42 — Power of Commissioner and other authorities to take evidence on oath, etc.
Section 43 — Appeals.
Section 44 — Non-appealable orders.
Section 45 — Statement of case to the High Court.
Section 46 — Revision of orders prejudicial to revenue.
Section 47 — Revision of other orders.
Section 48 — Rectification of mistakes.
Section 49 — Determination of disputed questions.
Section 50 — Offences.
Section 51 — Offences by companies.
Section 52 — Cognizance of offences.
Section 53 — Investigation of offences.
Section 54 — Composition of offences.
Section 55 — Imposition of Penalty.
Section 56 — Penalty for concealment of sales or furnishing inaccurate particulars or making false representations.
Section 57 — Penalty for contravening provisions regarding collection of tax by dealers.
Section 58 — Service of notice when family is disrupted or firm is dissolved.
Section 59 — Service of notice in the case of discontinued business.
Section 60 — Appearance before any authority in proceedings.
Section 61 — Change of an incumbent of an office.
Section 62 — Extension of period of limitation in certain cases.
Section 63 — Returns, etc., to be confidential.
Section 64 — Setting up of check-posts and barriers.
Section 65 — Publication of names, etc., of dealers whose certificates of registration are cancelled.
Section 66 — Exemptions.
Section 67 — Bar of suits in civil courts.
Section 68 — Transfers during pendency of proceedings void.
Section 69 — Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences.
Section 70 — Application of the provisions of the Delhi Land Reforms Act, 1954 for purposes of recovery of sales tax recoverable as arrears of land revenue.
Section 71 — Power to make rules.
Section 72 — Rules to be laid before Parliament.
Section 73 — Repeal and savings.
Section 74 — Removal of difficulties.
Section 75 — Transitional provisions.

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